题目：The Falling Roe and Relocation of Skilled Women:Empirical Evidence from a Large Sample of Auditors
时间：2023年3月21日（周二）15:00-16:00
地点： 腾讯线上会议：758-646-306
主讲人：石蕊博士生，新加坡国立大学
主持人： 龚启辉副教授，浙江大学管理学院
主讲人简介：
Rui SHI is currently a 3rd-year PhD student at Department of Accountancy of NUS Business School. Her research interests include disclosure, banking, behavioral accounting, and political economics. She earned her B.S. in Economics from University of International Business and Economics in 2018 and M.S. in Finance from Tsinghua University in 2020.
讲座摘要：
Our study analyzes the effect of women’s access to reproductive control on female auditor mobility. Exploiting the staggered state-level adoption of Targeted Regulation of Abortion Providers (TRAP) laws that restrict women’s access to abortion, we find that female auditors’ propensity to relocate to states without TRAP laws increases following the current state’s adopting TRAP laws. This effect is stronger among female auditors with more liberal political ideology and weaker religious attachment.
The relocation of female auditors leads to a higher turnover rate and loss of human capital at local audit offices, which consequently impairs the local office’s audit quality. We further exploit data on 16.5 million skilled women with a college degree from various occupations to establish the external validity of our inference. Our study sheds light on the potential long-term labor market consequences of restricted abortion access following the recent overturn of Roe v. Wade.
